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M. Zidny Nafi' Hasbi
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ijma@almaata.ac.id
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mzidnynafihasbi@gmail.com
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Jl. Brawijaya No 99 Jadan Tamantirto Kec Kasihan, Kabupaten Bantul Daerah Istimewa Yogyakarta 55184
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INDONESIA
IJMA
Published by Universitas Alma Ata Yogyakarta
ISSN : 27466388     EISSN : 30326508     DOI : -
Core Subject : Economy, Science, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
IJMA (Indonesian Journal of Management and Accounting) is a peer-reviewed journal published by the Faculty of Economics and Business, Alma Ata University. IJMA aims to publish articles in the field of accounting and management that make a significant contribution to the development of accounting practice, the accounting profession and the manager profession in Indonesia and the world. In accordance with its objectives, IJMA provides insights in the fields of accounting, finance and management for academics, practitioners, researchers , regulators, students and other parties interested in the development of accounting practice, the accounting profession and the manager profession. IJMA accepts research manuscripts, both quantitative and qualitative, written in Indonesian or English. IJMA accepts manuscripts from Indonesian writers and also writers from various parts of the world. IJMA (Indonesian Journal of Management and Accounting) will have number e-ISSN: 3032-6508 (online); P-ISSN: 2746-6388 (print).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 182 Documents
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ANALISIS PENGARUH RESIKO INVESTOR, RISK MANAJEMEN, DAN SOSIAL MEDIA TERHADAP KEPUTUSAN INVESTASI PADA PASAR MODAL BERBASIS APLIKASI MOBILE DI KALANGAN MILLENIAL: STUDI APLIKASI BIBIT Rafael, Maicel Jhose; Akbar, Faisal; Yevastri, W.D; Letisya, Letisya; Br. Karo, Pebrina Silva; Fahmi, Muhammad
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(1).182-189

Abstract

Penelitan ini dilaksanakan untuk melihat pengaruh Analisis pengaruh resiko investor, risk manajemen, dan sosial media terhadap keputusan investasi pada pasar modal berbasis aplikasi mobile di kalangan millenial (studi aplikasi bibit) .Responden pada peneliti ini adalah generasi millenial di Kota Medan. Penelitian ini memakai olah data SMART PLS untuk melihat apakah variabel valid dan raliabilitas serta melihat apakah setiap variabel independen berpengaruh secara positif kepada variabel dependen atau sebaliknya.
MARKET SEGMENTATION ANALYSIS TO INCREASE THE EFFECTIVENESS OF MARKETING STRATEGIES Potton, Zainal; Baharuddin, Baharuddin
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(1).242-248

Abstract

Market segmentation analysis is a process for understanding and dividing the market into smaller groups or segmentation based on different characteristics, such as demographics, behavior, or needs. The goal of research is to understand the needs, preferences and behavior of different consumers so that companies can develop more effective marketing strategies for each segment. The research method used in this research is qualitative by identifying segmentation variables or criteria that are used to divide the market into different segments including demographics age, gender, income, geography (geographical location), psychographics values, interests, lifestyle , or behavior (purchasing habits, brand loyalty). The result of this research is market segmentation, identifying criteria that can be used to divide the market into smaller segments. These criteria may include demographic age, gender, income, geographic (geographic location), psychographic (lifestyle, values), or behavioral (purchasing habits, brand loyalty.           
ANALISIS KUALITAS PELAYANAN, HARGA, DAN PROMOSI APLIKASI DANA TERHADAP KEPUASAN KONSUMEN PADA MASYARAKAT KOTA MEDAN Naomi, Lisa Feronika; Gaol, Lidia Sartika Lumban; Shia, Roger Tan; Sari, Roza Maya; Kurnia, Efry
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).282-291

Abstract

Penelitian ini bertujuan untuk memahami dampak kualitas pelayanan, promosi, dan harga terhadap tingkat kepuasan pelanggan dalam penggunaan dompet digital DANA. Responden dari penelitian ini adalah warga Kota Medan, dengan jumlah sampel sebanyak 100 orang. Analisis data menggunakan metode SMART PLS untuk mengevaluasi validitas dan keandalan variabel, serta untuk menentukan apakah variabel independen memiliki dampak positif terhadap variabel dependen, atau sebaliknya. Hasil penelitian ini menunjukkan bahwa di Kota Medan, kualitas layanan aplikasi DANA memengaruhi kepuasan pelanggan secara positif. Namun, promosi aplikasi tidak memiliki dampak yang signifikan terhadap kepuasan pelanggan. Terdapat juga keseimbangan yang baik antara biaya dan kepuasan pelanggan dalam penggunaan aplikasi ini. Secara keseluruhan, baik kualitas layanan maupun harga berkontribusi positif terhadap kepuasan pelanggan. Oleh karena itu, untuk memastikan kepuasan pelanggan yang optimal, penting untuk menjaga kualitas layanan dan menetapkan harga yang sesuai dengan nilai yang diberikan kepada pelanggan.
STRATEGI PENGEMBANGAN INDUSTRI KAPAL DALAM MENGHADAPI PERSAINGAN GLOBAL: STUDI KASUS PELABUHAN NUSANTARA KENDARI Syaban, Abdul; Mokodompit, Eliyanti Agus
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).336-242

Abstract

Industri kapal memiliki peran vital dalam perekonomian global, terutama sebagai tulang punggung transportasi maritim yang menghubungkan berbagai negara. Pelabuhan Nusantara Kendari, sebagai salah satu pelabuhan yang memainkan peran krusial dalam mendukung aktivitas maritim dan perdagangan di wilayah kota Kendari. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis strategi manajemen pengembangan yang dapat diterapkan oleh industri kapal di Pelabuhan Nusantara Kendari dalam menghadapi persaingan global. Penelitian ini dilaksanakan pada Pelabuhan Nusantara Kendari. Pendekatan penelitian ini adalah kualitatif. Sumber Data terdiri dari data Primer dan Data Sekunder. Teknik Pengumpulan Data yakni Observasi, wawancara dan Dokumentasi. Hasil penelitian bahwa untuk menghadapi persaingan global, Pelabuhan Nusantara Kendari memerlukan peningkatan signifikan dalam berbagai aspek, termasuk infrastruktur, teknologi, sumber daya manusia, dan regulasi. Implementasi strategi yang komprehensif dan kolaboratif antara pemerintah, industri, dan lembaga pendidikan akan sangat penting untuk meningkatkan daya saing industri kapal di Indonesia. Dengan demikian, Pelabuhan Nusantara Kendari dapat bertransformasi menjadi pelabuhan yang kompetitif dan efisien di kancah internasional.
PENGARUH MOTIVASI KERJA, DISIPLIN KERJA DAN KEPUASAN TERHADAP KINERJA PEGAWAI PADA KANTOR KEMENTERIAN AGAMA KABUPATEN MUNA Izawa, La; Abbas, Bahktiar; Sabilalo, Mahmudin A
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).286-296

Abstract

Tujuan penelitian ini adalah Untuk mengetahui dan menganalisis pengaruh motivasi kerja terhadap kinerja pegawai pada Kantor Kementerian Agama Kabupaten Muna dalam penerapan Aplikasi Pusaka. Pengaruh disiplin kerja terhadap kinerja pegawai pada Kantor  Kementerian Agama Kabupaten Muna dalam penerapan Aplikasi Pusaka. pengaruh kepuasan kerja terhadap kinerja pegawai pada Kantor  Kementerian Agama Kabupaten Muna dalam penerapan Aplikasi Pusaka. Populasi dalam penelitian ini adalah seluruh pegawai Kantor  Kementerian Agama Kabupaten Muna  yang berjumlah sebanyak 44 pegawai dan sekaligus dijadikan responden dalam penelitian ini dengan menggunakan teknik sensus. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis deskriptif dan statistika inferensial yaitu Partial Least Square (PLS). Hasil penelitian menyatakan bahwa disiplin kerja berpengaruh positif dan signifikan terhadap kinerja Kantor Kementerian Agama Kabupaten Muna Motvasi kerja berpengaruh positif dan signifikan terhadap kinerja pegawai nawe.  Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai. Kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai.
PERUBAHAN PERILAKU KONSUMEN GENERASI MILENIAL DAN GENERASI Z TERHADAP PEMBELIAN CONSUMER GOODS PADA ERA DIGITAL DI DESA BETON Septiana, Elysa; Damanuri, Aji
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).248-261

Abstract

Consumer behavior is experiencing major changes as a result of advances in digital technology in the digital economy era. Customers are becoming more involved and knowledgeable in selecting goods and services as their needs become increasingly complex. Changes in consumer behavior from the millennial generation (born around 1981 to 1996) and generation Z (born from 1997 to 2012) have had a significant impact on purchasing consumer goods in the digital era. The consumer goods category is clothing, skincare, toys, food, home décor and household furniture. This research aims to identify changes in the behavior of millennial and generation Z consumers regarding consumer goods purchasing decisions in the digital era in Beton Village. This research is qualitative descriptive field research. The objects of this research are the millennial generation and generation Z in Beton Village. The results of this research are changes in consumer behavior, the millennial generation prefers to shop in physical stores, while generation Z tends to actively buy consumer goods through the online shopping application, namely Shoppee. Generation Z who dominates consumer goods purchases are students.
MODIFIKASI SYARIAH PADA KERANGKA RISIKO DAN RETURN Saputra, Andrian -
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).%p

Abstract

This article discusses risk and return which is a form of sharia modification in sharia financial management. The modification in question is an innovative step that is being pursued financially. The aim of this research is to understand risk and return as an inseparable part of the presence of modifications in finance, especially when viewed from a sharia perspective. Refers to modifications of sharia where Islamic law is conceptualized in it. So, there are differences in the form of mechanisms for risk and return. The difference in question is from conventional to sharia. This happens because there is no such thing as a risk-free investment opportunity. Risk and return are very closely related because the differences between the two cannot be separated. Return and risk are clearly analogous to the greater the risk, the greater the return that should be compensated. Conversely, the smaller the return value, the smaller the level of risk that must be considered. That is why risk and return are said to be in the same direction, in harmony and in one direction so that they cannot be separated in the sharia modification framework.
THE EFFECT OF SERVICE QUALITY AND COMPLAINT HANDLING ON COMMUNITY SATISFACTION OF PUULORO VILLAGE OFFICE, SAMPARA DISTRICT, KONAWE REGENCY Beemu, Sardin; Muthalib, Abdul Azis; Supriaddin, Nofal; Hakim, Abdul
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).%p

Abstract

Good quality of public services and effective complaint handling are important factors in increasing community satisfaction with the services provided by the village government. However, there is still a gap in understanding how these two variables affect the level of community satisfaction in rural areas, especially in the Puuloro Village Office, Sampara District, Konawe Regency. The lack of research specifically examining the relationship between service quality and complaint handling at the village level suggests that there are gaps in the literature that need to be filled. This study uses a quantitative approach with a survey method and Slovin sampling technique, involving 86 respondents to test the influence of these two variables on community satisfaction. The findings of this study show that the quality of service and handling of complaints simultaneously and partially has a positive and significant effect on community satisfaction. Practically, the results of this study provide recommendations for village governments in improving the quality of service and responsiveness to community complaints, which ultimately contributes to increasing community trust and loyalty to government agencies. This research has limitations on the scope of objects limited to one village, so further research is recommended to expand the variables and objects of research.
THE INFLUENCE OF AUDIT QUALITY, OPERATIONAL AUDIT, TECHNOLOGY AUDIT, AND AUDIT REPORTS ON THE FINANCIAL STATEMENTS OF MSMEs IN MEDAN CITY Wijaya, Jerry; Sipahutar, Tetty Tiurma Uli;  , Munawarah
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).1-12

Abstract

Finding out how audit quality, operational audits, technology audits, and audit reports affect financial reporting for MSME was the main goal of this research. The sampling procedure employs a technique known as purposive sampling. In order to gather data, a questionnaire was used. Applying a number of linear models is one strategy for data analysis. Numerous statistical evaluations are used, including the time-honored assumption test, validity, reliability, multicollinearity, and normalcy tests. The following are the results of the study: X1) The impact of MSME financial statements on audit quality is positive (r=0.175); X2) There is a positive correlation between MSME financial reports and operational audits (r=0.336); X3) There is a negative correlation between MSME financial reports and technology audit (r= -0.206); and X4) There is a positive correlation between MSME financial reports with audit reports (r=0.212). Audit reports, along with operational audits and technology audits, impact MSME financial reporting. Audit quality does not impact MSME financial reporting.
POTRET PERKEMBANGAN PEREKONOMIAN PADA MASA AL-KHULAFA’ AL-RASYIDIN Zein, Ahmad Wahyudi; Handaya, Dita; Febriyano, Fikri; Admaja, Yuda
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).924-934

Abstract

Abu Bakar Ash-Siddiq was one of the Prophet's four companions who rose to prominence as Khulafaur Rasyidin's commanders. Ali bin Abi Talib, Umar bin Khatab, and Uthman bin Affan. Like the development of Islamic economic philosophy, the economic policies of the Rashidun Khulafah are discussed from start to finish. Customs, taxes, zakat, and money printing. During the Rasyidin Khulafah period, the Baitul Maal was built, diwans were made, and other commercial activities took place. to observe and understand the system's progress. This article, which examines Islamic economic policies during the Rasyidin Khulafah era, was composed by employing a method of literary observation drawn from certain publications.

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